How Much Does A New CPA Cost? And Should It?

G. Stevenson Smith, Southeastern Oklahoma State University

ABSTRACT. With resource limitations being imposed on educational programs by state governments and other funding sources, it is important to determine how efficiently available resources are being used in providing educational services. Traditionally, this question has been addressed with counts of the services provided, such as the number of students earning a degree, but little emphasis has been placed on the direct relationship between the use of resource inputs and programs’ outputs. A measure is being proposed here for relating accounting programs inputs and outputs.

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